The relationship between Economic Value Added, conventional performance measures and shareholder wealth creation of food-processing firms in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43310%2F07%3A00141690" target="_blank" >RIV/62156489:43310/07:00141690 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The relationship between Economic Value Added, conventional performance measures and shareholder wealth creation of food-processing firms in the Czech Republic

Popis výsledku v původním jazyce

This paper is devoted to the possibilities of Economic Value Added index usage in the conditions of Czech food-processing industry and is trying to provide independent empirical evidence on the indicator's qualities. The EVA proponents attach to it a superiority compared to other common performance measures. The aim of this article is to investigate the relationship between Economic Value Added, traditional performance measures (ROA and ROE) and ability of creation of shareholder wealth for food-processing firms in the Czech Republic. The way of intended comparison is not dissimilar to the main world studies. A critical point of its application in the conditions of Czech economy is a lack of good quality information from capital market, which at the same time, serve as an exogenous criterion for assessing the quality of the examined measures in the mentioned studies. In the absence of quality capital market information, a criterion for assessing the information content of performance m

Název v anglickém jazyce

The relationship between Economic Value Added, conventional performance measures and shareholder wealth creation of food-processing firms in the Czech Republic

Popis výsledku anglicky

This paper is devoted to the possibilities of Economic Value Added index usage in the conditions of Czech food-processing industry and is trying to provide independent empirical evidence on the indicator's qualities. The EVA proponents attach to it a superiority compared to other common performance measures. The aim of this article is to investigate the relationship between Economic Value Added, traditional performance measures (ROA and ROE) and ability of creation of shareholder wealth for food-processing firms in the Czech Republic. The way of intended comparison is not dissimilar to the main world studies. A critical point of its application in the conditions of Czech economy is a lack of good quality information from capital market, which at the same time, serve as an exogenous criterion for assessing the quality of the examined measures in the mentioned studies. In the absence of quality capital market information, a criterion for assessing the information content of performance m

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/GP402%2F06%2FP206" target="_blank" >GP402/06/P206: Výzkum možností a mezí využití ukazatele EVA ve finančním řízení potravinářských podniků ČR</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2007

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

1st INFER Conference on Process Management and Controlling

ISBN

978-80-7318-556-5

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

1-9

Název nakladatele

Univerzita Tomáše Bati ve Zlíně

Místo vydání

Zlín

Místo konání akce

Tomas Bata University in Zlín

Datum konání akce

1. 1. 2007

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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